https://www.taxtmi.com/caselaws?id=75042 The Tribunal denied the application for waiver of pre-deposit of service tax amounting to Rs. 1,96,09,018, interest, and penalty under the Finance Act, 1994. The applicants' services were classified as "Video Tape Production Services" due to providing post-production services like graphics and special effects. Their claim of "Export of Services" was dismissed as services were not performed outside India. The limitation on demand was upheld as the department discovered non-payment during an official visit. The financial hardship plea was rejected, leading to a directive for a partial pre-deposit within eight weeks, with the remaining amount deferred during the appeal. Compliance by 11-8-2009 was emphasized to avoid dismissal of the appeal. en-us Tue, 02 Jun 2009 00:00:00 +0530 Thu, 18 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75042 The Tribunal denied the application for waiver of pre-deposit of service tax amounting to Rs. 1,96,09,018, interest, and penalty under the Finance Act, 1994. The applicants' services were classified as "Video Tape Production Services" due to providing post-production services like graphics and special effects. Their claim of "Export of Services" was dismissed as services were not performed outside India. The limitation on demand was upheld as the department discovered non-payment during an official visit. The financial hardship plea was rejected, leading to a directive for a partial pre-deposit within eight weeks, with the remaining amount deferred during the appeal. Compliance by 11-8-2009 was emphasized to avoid dismissal of the appeal. Case-Laws Service Tax Tue, 02 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75042